Accordingly, this appeal filed by the assessee is allowed
Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble
House, Ganesh KhindRoad 8th Floor, Room No. 803 Range Hill Corner, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: ABTPB8151F (Appellant) (Respondent) Assessee Represented by Shri Vijay Mehta & : Shri Mandar Joshi Department Represented by : Shri R.S. Srivastav Date of Hearing : 17.11.2022 Date of Pronouncement : 18.01.2023 O R D E R PER S. RIFAUR RAHMAN